Changes in auditing techniques that have taken place in Britain since the Victorian era, an area of study hitherto neglected by accounting historians, are discussed and detailed. In so doing, it is hoped that an increasing knowledge of past practices will put the current processes into context. The source material for the paper includes new evidence from a program of oral history and postal questionnaires, together with more traditional sources such as the trade journals and textbooks. The so-called bookkeeping audit of vouching and checking postings and castings, and with the auditor also doing a fair proportion of the client's accounting, was typical down to the 1960s. Major changes then took place, including a decline in accounting work, an increased focus on the balance sheet, and a...
...17-21), produced an estimate of about four staff working for two months on the average audit of quo...Nor did the assessment of debt usually involve the auditors in more than ...
...(a) for the assessment of applications; and(b) to verify the lice(see's c... total number of hours spent by technical staff performing licensing and compliance work. This rat... by a third party through a questionnaire posted on the CNSC's Website. Only 90 lice(sees, o...
This study draws on the Theory of Planned Behaviour to examine the role of gender in the decision to be mentored. Contrary to expectations, men and women employ similar decision criteria in the decision to seek a mentor. The primary driver for seeking a mentor was to obtain psychosocial support, including personal support, acceptance, having a confidant, being trusted and friendship. Men were more likely than women to seek a mentor when they valued increased autonomy. The implications of the findings for protégés, mentors and career development professionals are noted.
... also more likely to have a positive assessment of their marketability and to be exposed to powerf..., 239 of whom completed the survey questionnaire (a response rate of 48%). Ten questionnaires were ...About two-thirds of respondents occupied staff positions (largely in human resources, which partl...
Several researchers have examined the link between childhood maltreatment and DSH. Theoretically, childhood maltreatment is linked to the persistence of perceiving the self as a victim ([Christine Wekerle], Miller, Wolfe & Spindel, 2006). In this regard, DSH may constitute a form of self-victimization, which could arise from an individual acting out caregiver-to-child injury or failing to be selfprotecting and self-nurturing. One might speculate that the former would be more likely related to invasive maltreatment (e.g., physical or sexual abuse) and the latter more passive maltreatment (e.g., neglect). The extant literature suggests that maltreatment is a correlate of self-harm in both clinical and nonclinical samples. For example, [Gratz] (2006) found that childhood maltreatment w...
...Although the assessment of DSH in nonclinical samples often involves acts ... who volunteered to complete a questionnaire after being approached by a research assistant. As...University staff (e.g., dormitory advisers) and counsellors should ...
..., since the 1990s, on punishment, risk assessment, cost effectiveness, and a concomitant ambivalence... were interested were given the name of one staff member with whom they could speak should they wish.... Youth responded to a questionnaire that included a number of items taken from the dev...
...130, establishes that an assessment of the claimant's employability must be realistic ...The letter enclosed a questionnaire and a guide for completing the questionnaire. Mr. ... information about the qualifications of the staff at the orthopaedic physiotherapy clinic, and infor...
... the adolescent, guardians, counselling staff, and other concerned professionals (Roberts/Smart ... diagnoses and self-report questionnaires on the youth's family and anger-management abiliti...These files included a Risk Assessment Screening, a locally devised record of historical ...
Establishing a diagnosis of mental health disorder in a person with ID is often a quite complex undertaking, due to the variety of symptoms they may exhibit and the fact that their symptoms may differ from typical symptoms seen in the general population (Fletcher, [E. Loschen], Stavrakaki, & First, 2007). Amongst persons with mild to moderate ID, classic diagnostic criteria are relatively reliable, as these persons may possess the skills required to report depressive symptoms (McBrien, 2003; McGillivray & McCabe, 2007; Ross & Oliver, 2003). However, persons with ID constitute a highly heterogeneous group, and the difficulty of establishing a reliable diagnosis of depressive disorder increases as the cognitive and verbal communication skills necessary to express thoughts and ...
...), and the Self Report Depression Questionnaire (SRDQ; Reynolds & Baker, 1988). For further detail... should also target caregivers and support staff to help them understand mental and physical health...
This paper aims to examine the dynamic relationship between informal controls and formal control in the context of public sector outsourcing and explores whether informal controls have a role to play in public sector outsourcing and what implications this has for the role of trust and accountability of the public service. This paper uses two case studies to examine these questions and concludes that while it is necessary for formal controls to dominate the selection stages of outsourcing for accountability and transparency reasons, informal or looser controls can play an important role in the implementation of the outsourcing relationship.
... discussions were also held with various staff from TEI to understand how the recipients of the o...Performance assessment is by daily random inspections carried out by FMO'... be beneficial to apply the mail questionnaire survey method to gain a wider understanding of the...
... that focusing on employee health assessment, prevention and treatment reduces health risks and... an organizational and an employee questionnaire. All of these documents will be reviewed by a pane...
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